Florida Senate - 2008 SENATOR AMENDMENT

Bill No. CS for SB 2094

180886

CHAMBER ACTION

Senate

Floor: WD/2R

5/2/2008 2:53 PM

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House



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Senator Haridopolos moved the following amendment to amendment

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(671266):

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     Senate Amendment (with directory and title amendments)

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     Insert after line(s)  11    :

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     Section 4.  Paragraph (a) of subsection (1) of section

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202.12, Florida Statutes, is amended to read:

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     202.12  Sales of communications services.--The Legislature

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finds that every person who engages in the business of selling

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communications services at retail in this state is exercising a

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taxable privilege. It is the intent of the Legislature that the

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tax imposed by chapter 203 be administered as provided in this

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chapter.

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     (1)  For the exercise of such privilege, a tax is levied on

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each taxable transaction, and the tax is due and payable as

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follows:

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     (a)  Except as otherwise provided in this subsection, at a

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rate of 6.8 percent applied to the sales price of the

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communications service which:

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     1.  Originates and terminates in this state, or

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     2.  Originates or terminates in this state and is charged to

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a service address in this state,

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when sold at retail, computed on each taxable sale for the

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purpose of remitting the tax due. The gross receipts tax imposed

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by chapter 203 shall be collected on the same taxable

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transactions and remitted with the tax imposed by this paragraph.

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If no tax is imposed by this paragraph by reason of s.

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202.125(1), the tax imposed by chapter 203 shall nevertheless be

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collected and remitted in the manner and at the time prescribed

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for tax collections and remittances under this chapter.

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Such rate, less any portion of such rate administered pursuant to

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chapter 202 and levied pursuant to chapter 203, shall be reduced

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by the department effective January 1, 2009, by the amount

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necessary to reduce total estimated collections under this

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paragraph in 2009 by the amount of any estimated increase in

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state sales and use tax collections during 2009, less one-twelfth

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of any such estimated increase for the first year, resulting from

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the repeal of exemptions to Chapter 212 during the 2008 regular

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legislative session unless otherwise provided by law. Such

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estimated amounts shall be determined by reference to the

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published 2008 Florida Tax Handbook.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     On line(s)  7, after the semicolon    

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insert:

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amending s.202.12(1)(a), F.S.; reducing the tax rate

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imposed by the amount of the repeal of certain exemptions

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from sales and use tax under specified conditions;

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providing and effective date.

5/1/2008  9:05:00 AM     FT.26.09323

CODING: Words stricken are deletions; words underlined are additions.